Malaysia legislation
Section 9
Seksyen 9
Seksyen 36 Akta ibu adalah dipinda dengan meng-gantikan subseksyen (1) dengan subseksyen baru (1) yang berikut:
"（1）Notwithstanding any other provision of this Part, where the Director General is satisfied that there is a need for some treatment in computing—
(a)
the gross income from a business with respect to—
(i)
a hire-purchase transaction;
(ii)
a transaction under which a debt is payable by instalments;
(iii)
a lease transaction in respect of moveable property; or
(iv)
any other transaction involving a debt or stock in trade; and
(b)
the adjusted income from the business, he may give directions and formulate regulations to be published in the Gazette for special treatment with respect to any such transaction, either in relation to a particular business or in relation to any business having any such transaction:
Provided that no such directions and regulations shall have effect in relation to a business for any year of assessment with respect to which an assessment wholly or partly relating to income from that business has become final and conclusive or is the subject of an appeal which has been sent forward to the Special Commissioners."